https://www.taxtmi.com/caselaws?id=399207 The Tribunal allowed the appeal, granting relief to the appellant by setting aside the decision that rejected the refund of the penalty amount. The delay in filing the bill of entry was deemed justified due to an error in the exemption notification, leading to the penalty being considered refundable. The appellant's inability to file timely and Customs' requirement for payment before claiming exemption constituted valid reasons for the delay, resulting in the penalty for late filing being considered unjust and refundable. en-us Thu, 20 Feb 2020 00:00:00 +0530 Tue, 06 Oct 2020 12:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399207 The Tribunal allowed the appeal, granting relief to the appellant by setting aside the decision that rejected the refund of the penalty amount. The delay in filing the bill of entry was deemed justified due to an error in the exemption notification, leading to the penalty being considered refundable. The appellant's inability to file timely and Customs' requirement for payment before claiming exemption constituted valid reasons for the delay, resulting in the penalty for late filing being considered unjust and refundable. Case-Laws Customs Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399207